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论文编号：	11591
作者编号：	2320170861
上传时间：	2020/6/8 7:17:25
中文题目：	输电线路工程项目成本精细化管理研究
英文题目：	Application of Refined Management inTransmission Line Project Cos
指导老师：	林润辉
中文关键字：	输电线路工程;成本精细化管理;目标成本;责任成本;工程分包
英文关键字：	Transmission Line Engineering;Fine management of project costs;Target cost;Liability cost;Engineering Subcontracting
中文摘要：	伴随我国电力体制改革的深入实施和电建市场的开放竞争政策落地，原电网公司所属的电力施工企业若要继续维持原来的建设规模和年度产值，就需在主营业务输电线路工程的投标过程中采取一定的低价中标策略。面对残酷的市场竞争形势，电力施工企业若不改变简单、粗犷式的项目成本管理模式，会导致企业生产利润进一步降低，甚至出现企业亏损。与此同时，国外成本控制理论和精细化管理思想已经较为成熟在不同领域运用并取得了瞩目的成效，我国众多企业也纷纷借鉴先进的方法和模式在各行各业开展本土化的管理创新；然而在人员流动大、施工风险高的输电线路工程却始终缺乏成熟的成本管理体系。 本文研究的对象电力施工企业T公司目前正处于管理转型阶段，也同样面临年产值高、毛利率低的窘境。通过对T公司较为典型的项目S工程进行分析梳理，发现存在组织机构头重脚轻、成本目标有待明确、成本因素管控不力等诸多问题。为改善同类项目的经营现状，本文选取近年来国内外先进的理论实践方法，尝试设计了一套适用于输电线路工程项目的成本精细化管理方案，并选取同类项目Y工程作为试点来验证方案可行性。 方案分别在工程的目标成本设定、责任成本落实、重点要素控制、成本考核实施四个方面进行了设计和阐述；采取了目标成本法、责任成本法、挣值法、ABC分析法等精细化管理思想应用在项目的决策分析、组织设计、流程优化、制度完善等成本管理过程中。在成本精细化管理方案的指导下，Y工程显著降低了人工费、机械费、措施费等重点成本因素的支出，提高了项目管理水平，最终实现了预期的目标毛利率。本文的研究成果不仅解决了Y工程的成本经营问题，同时对于相关企业的同类项目管理有一定的参考价值。
英文摘要：	With the in-depth implementation of China's power system reform and the implementation of the open competition policy of the power construction market, if the power construction company affiliated to the original power grid company continues to maintain the original construction scale and annual output value, it will need to bid on the main business transmission line project Adopt a certain low-price winning strategy. Facing the cruel market competition situation, if the power construction enterprises do not change the simple and rough project cost management mode, it will lead to further reduction of production profits and even loss. At the same time, foreign cost control theories and refined management ideas have matured in different fields and have achieved remarkable results. Many Chinese enterprises have also borrowed advanced methods and models to carry out localized management innovation in various industries.However, transmission line projects with large personnel flow and high construction risks have always lacked a mature cost management system. The research object of this paper is that the electric power construction company T is currently in the management transformation stage and is also facing the dilemma of high annual output value and low gross profit margin. By analyzing and sorting out the typical project S project of company T, it is found that there are many problems such as the organization is top-heavy, the cost target needs to be clarified, and the cost factors are not well controlled. In order to improve the operating status of similar projects, this paper selects advanced theoretical and practical methods at home and abroad in recent years, and attempts to design a set of refined cost management schemes suitable for transmission line engineering projects. The plan is designed and elaborated in four aspects: the project's target cost setting, responsibility cost implementation, key element control, and cost assessment implementation, the target cost method, liability cost method, earned value method, and ABC analysis method are refined. Management ideas are applied in the cost management process of project decision analysis, organization design, process optimization, and system improvement. Under the guidance of the refined cost management scheme, Y project significantly reduced the expenditure of key cost factors such as labor costs, mechanical costs, and measurement costs, improved the level of project management, and finally achieved the expected target gross profit margin. The research results of this paper not only solve the cost management problem of Y project, but also have certain reference value for similar project management of related enterprises.
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